The Politics of Corporate Taxation in the European Union

Knowledge and International Policy Agendas
1. Auflage 1997
ISBN: 978-0-415-14999-0
Verlag: Taylor & Francis

Buch, Englisch, 266 Seiten, Format (B × H): 140 mm x 216 mm, Gewicht: 490 g

Reihe: Routledge Research in European Public Policy

This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?

Autoren/Hrsg.

Radaelli, Claudio

Fachgebiete

• Sozialwissenschaften Politikwissenschaft Internationale Beziehungen Europäische Union, Europapolitik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
• Wirtschaftswissenschaften Volkswirtschaftslehre Europäische Union, Europa: Wirtschaft
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

Chapter 1 Introduction; Part 1 Theoretical underpinnings; Chapter 2 The role of knowledge in the policy process; Chapter 3 Policy-making in the European Union; Chapter 4 The politics of tax reform; Part 2 Empirical research; Chapter 5 Problem definition in EU direct corporate tax policy; Chapter 6 Corporate direct taxation in the European Union; Chapter 7 Europeanisation and policy change; Chapter 8 International tax complexity; Part 3 Conclusions and perspectives; Chapter 9 Conclusion; Chapter 10 Corporate tax policy development in the EU;

Über Autor(innen)

Claudio M. Radaelli